The CASE of the TRANSPORT-SHIPS For Reducing Ireland.  
THERE is a Tax voted to be laid on the Tonnage of Shipping not only upon such who import Goods, but also on Coasters: To which Shipping there is already a considerable Sum of money due for reducing Ireland.  
Now Shipping is that by which the Nation hath formerly obtained its Riches and Greatness, and by all possible Ways and Means should be encouraged, more especially in these Times of War, and when more than ordinary Losses, such as few others in the Nation have sustained, have been the Portion of the Owners thereof.  
There is expressed( among the sundry Duties intended to be laid) 6 d. per Tonn on all Coasters: Which 6 d. per Tonn will be unequal, some Coasters making more and some less Voyages in a Year. That such a way of collecting the Duty cannot possibly be equal: But if instead of 6 d. per Tonn on Coasters, by the Voyage, there be 12 d. per Tonn laid on all English Shipping whatsoever, to be paid at two several Payments yearly. In such Case all the Shipping in the Kingdom will bear a just proportion, and although some Shipping may be abroad, and not come home in Two or Three Years, yet before such Ships enter their Goods, they may be liable to pay the yearly Tax so laid.  
And to the end that Strangers may baer a balance, who Import Goods, the laying 12 d. per Tonn on all Ships lying North from Dunkirk, and 2 s. per Tonn on all Ships South from Dunkirk, inclusive for every Voyage they make; it may together raise about Eighty Thousand Pound per Annum, purely on the bottom of their Ships.  
But if the Ships who are under such calamitous Circumstances already, should be left Unpaid, and yet Taxed towards Raising money otherwise, then the Case will be very hard.  
For 12 d. a Tonn yearly paid for Shipping, is full as much as 4 s. in the Pound for Land; and if laid for four Years, will be equal to a Land-Tax for four Years to come: For take all the Shipping in England in an Averidge, and 'tis not worth five Pound per Tonn. But grant it be so ranted, then the Owner that has 500 l. in Shipping, or 100 Tonn, pays five Pound per Annum; which is just what the Farmer pays for 500 l. in Land.  
And 12 d. per Tonn on Shipping will appear to be very great, if it be considered.( 1.) That the one half part of what makes a complete Ship, pays a considerable Custom already, viz Pitch, Tar, Iron, Masts, Sails and Cordage.( 2.) It pays as it is Taxed by way of Stock; for there are many who have no other Estate but Shipping, yet are ranted for it as their Stock.  
So that if what is now Voted pass into an Act, then Shipping will first pay at the Custom-house, next as Stock, and( 3.) as high as Land; though but a floating Interest, and not at all to be compared with Terra firma.  
Yet if in the Parliaments Great Wisdom it shall seem meet that a Tax must come on the Tonnage of Shipping, purely as Shipping, 'tis humbly hoped that what is so Raised, shall be appropriated to the discharging the Debt which His Majesty, in His late most Gracious Speech, was pleased to Recommend to the Care of His House of Commons; that so Shipping may discharge the Debt due to Shipping, which in a few Years it will do, if the Tax be so laid.   

THE CASE OF THE Transport-Ships.